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SEC Comment Letter for HORIZON BANCORP (HBNC) — Mar 1, 2011

HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: March 1, 2011 · CIK: 0000706129 · Accession: 0000000000-11-013045

Regulatory Compliance

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 11, 2010
Author
Kevin W. Vaughn Accounting Branch Chief
Form
UPLOAD
Company
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)

Letter

Re: Horizon Bancorp Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 12, 2010 File No. 0-10792 Dear Mr. Secor: We have completed our review of your Form 10-K and related filings and have no further comments at this time.

February 11, 2010

Mark E. Secor Chief Financial Officer Horizon Bancorp 515 Franklin Square Michigan City, Indiana 46360

Sincerely,
Kevin W. Vaughn Accounting Branch Chief

Show Raw Text
February 11, 2010

Mark E. Secor Chief Financial Officer Horizon Bancorp 515 Franklin Square
Michigan City, Indiana 46360

Re: Horizon Bancorp  Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 12, 2010 File No. 0-10792
 Dear Mr. Secor:
 We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

Kevin W. Vaughn Accounting Branch Chief